IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA VIMAR GUTIERREZ, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND Petitioner, DISPOSITION THEREOF IF FILED v. CASE NO. 1D14-1187 NATIONAL REVENUE SERVICE, Respondent. ___________________________/ Opinion filed August 6, 2014.

Petition for Writ of Certiorari – Original Jurisdiction.

Vimar Gutierrez, pro se, Petitioner.

Regina A. Echols and Jennifer Margolis Marquez of Newman & Marquez, P.A., Coral Gables, for Respondent.

PER CURIAM.

DENIED.

LEWIS, C.J., WOLF and WETHERELL, JJ., CONCUR.